L A M P I R A N KEUANGAN

L A M P I R A N  

KEUANGAN

	Laporan arus kas
	2009
Kas masuk
Penjualan		Rp150,987,500.00
Depresiasi		Rp  11,035,687.50
Financing
Ekuitas	Rp50,000,000.00
Total kas masuk	Rp50,000,000.00	Rp162,023,187.50
Kas keluar
Operasional
HPP		Rp  75,113,825.25
Galon	Rp10,800,000.00	Rp  12,960,000.00
Tutup Gallon	Rp  2,600,000.00	Rp    2,600,000.00
Segel	Rp     845,000.00	Rp       845,000.00
Tisu	Rp     780,000.00	Rp       780,000.00
Stiker	Rp  1,800,000.00	Rp    1,800,000.00
Beban Operasional		Rp  45,998,000.00
Pajak
Dividen
Total	Rp16,825,000.00	Rp140,096,825.25
Investing
Pembelian aktiva	Rp15,000,000.00
Perizinan	Rp  5,000,000.00
Other	Rp     500,000.00
Total	Rp20,500,000.00
Financing
Total kas keluar	Rp37,325,000.00	Rp140,096,825.25
Total arus kas	Rp12,675,000.00	Rp  21,926,362.25
Kas awal		Rp  12,675,000.00
Kas akhir	Rp12,675,000.00	Rp  34,601,362.25

Laporan arus kas
2010
Kas masuk
Penjualan	Rp    377,475,000.00
Depresiasi	Rp      24,988,677.08
Financing
Ekuitas
Total kas masuk	Rp    402,463,677.08
Kas keluar
Operasional
HPP	Rp    203,623,331.63
Galon	Rp      24,645,000.00
Tutup Gallon	Rp        6,840,000.00
Segel	Rp        2,232,000.00
Tisu	Rp        2,088,000.00
Stiker	Rp        3,279,375.00
Beban Operasional	Rp    117,914,000.00
Pajak	Rp        6,426,028.35
Dividen
Total	Rp    367,047,734.98
Investing
Pembelian aktiva
Perizinan
Other
Total
Financing
Total kas keluar	Rp    367,047,734.98
Total arus kas	Rp      35,415,942.11
Kas awal	Rp      34,601,362.25
Kas akhir	Rp      70,017,304.36

Laporan arus kas
2011
Kas masuk
Penjualan	Rp       639,910,000.00
Depresiasi	Rp         39,485,083.33
Financing
Ekuitas
Total kas masuk	Rp       679,395,083.33
Kas keluar
Operasional
HPP	Rp       358,049,422.15
Galon	Rp         52,650,000.00
Tutup Gallon	Rp         12,369,000.00
Segel	Rp           4,036,200.00
Tisu	Rp           3,836,700.00
Stiker	Rp           3,504,125.00
Beban Operasional	Rp       201,204,000.00
Pajak	Rp           7,607,605.10
Dividen	Rp           5,897,000.89
Total	Rp       649,154,053.13
Investing
Pembelian aktiva	Rp         50,625,000.00
Perizinan
Other
Total	Rp         50,625,000.00
Financing
Total kas keluar	Rp       699,779,053.13
Total arus kas	(Rp       20,383,969.80)
Kas awal	Rp         70,017,304.36
Kas akhir	Rp         49,633,334.56

Laporan arus kas
2012
Kas masuk
Penjualan	Rp    1,101,484,500.00
Depresiasi	Rp         67,276,895.83
Financing
Ekuitas
Total kas masuk	Rp    1,168,761,395.83
Kas keluar
Operasional
HPP	Rp       662,385,106.25
Galon	Rp         66,285,000.00
Tutup Gallon	Rp         22,407,840.00
Segel	Rp           7,312,032.00
Tisu	Rp           6,840,288.00
Stiker	Rp           4,752,000.00
Beban Operasional	Rp       305,461,500.00
Pajak	Rp         17,056,311.45
Dividen	Rp         14,113,322.08
Total	Rp    1,106,613,399.78
Investing
Pembelian aktiva	Rp         22,500,000.00
Perizinan
Other
Total	Rp         22,500,000.00
Financing
Total kas keluar	Rp    1,129,113,399.78
Total arus kas	Rp         39,647,996.05
Kas awal	Rp         49,633,334.56
Kas akhir	Rp         89,281,330.61

Laporan arus kas
2013
Kas masuk
Penjualan	Rp    1,618,096,500.00
Depresiasi	Rp         98,424,083.33
Financing
Ekuitas
Total kas masuk	Rp    1,716,520,583.33
Kas keluar
Operasional
HPP	Rp       987,585,405.23
Galon	Rp         67,500,000.00
Tutup Gallon	Rp         30,379,860.00
Segel	Rp           9,913,428.00
Tisu	Rp           9,273,852.00
Stiker	Rp           5,154,300.00
Beban Operasional	Rp       415,199,000.00
Pajak	Rp         34,434,044.22
Dividen	Rp         34,528,778.78
Total	Rp    1,593,968,668.23
Investing
Pembelian aktiva	Rp         87,750,000.00
Perizinan
Other
Total	Rp         87,750,000.00
Financing
Total kas keluar	Rp    1,681,718,668.23
Total arus kas	Rp         34,801,915.10
Kas awal	Rp         89,281,330.61
Kas akhir	Rp       124,083,245.72

Balance Sheet
2009
ORIGO
ASSET		Kewajiban
Kas	Rp26,235,569.25	Hutang
Piutang	Rp1,874,990.00	Hutang Dagang	Rp3,586,746.50
Persediaan	Rp1,242,737.00	Jangka Panjang
Asset
Total Aset Lancar	Rp29,353,296.25	Total Kewajiban	Rp3,586,746.50
Non CA		EKUITAS
Akumulasi Depresiasi	Rp3,000,000.00
Motor	Rp15,000,000.00	Shareholders Equity	Rp50,000,000.00
Mobil		Laba ditahan	-Rp733,450.25
Aset lainnya	Rp5,500,000.00
Total Aset tidak Lancar	Rp23,500,000.00	Total Ekuitas	Rp49,266,549.75
Total	Rp52,853,296.25	Total	Rp52,853,296.25

Balance Sheet
2010
ORIGO
ASSET		Kewajiban
Kas	Rp57,281,330.61	Hutang
Piutang	Rp3,247,443.00	Hutang Dagang	Rp7,853,466.78
Persediaan	Rp3,534,308.25	Jangka Panjang
Asset		Total Kewajiban	Rp7,853,466.78
Total Aset Lancar	Rp64,063,081.86
Non CA		EKUITAS
Akumulasi Depresiasi	Rp3,000,000.00
Motor	Rp15,000,000.00	Shareholders Equity	Rp50,000,000.00
Mobil		Laba ditahan	Rp24,209,615.08
Total Aset tidak Lancar	Rp18,000,000.00	Total Ekuitas	Rp74,209,615.08
Total	Rp82,063,081.86	Total	Rp82,063,081.86

Balance Sheet
2012
ORIGO
ASSET		Kewajiban
Kas	Rp49,281,330.61	Hutang
Piutang	Rp5,180,500.00	Hutang Dagang	Rp15,512,780.00
Persediaan	Rp2,552,436.32	Jangka Panjang	Rp75,875,000.00
Asset		Total Kewajiban
Total Aset Lancar	Rp57,014,266.94		Rp59,139,266.94
Non CA		EKUITAS
Akumulasi Depresiasi	Rp3,000,000.00
Motor	Rp15,000,000.00	Shareholders Equity	Rp50,000,000.00
Mobil	Rp120,000,000.00	Laba ditahan	Rp69,139,266.94
Total Aset tidak Lancar	Rp138,000,000.00	Total Ekuitas	Rp119,139,266.94
Total	Rp195,014,266.94	Total	Rp195,014,266.94

Balance Sheet
2013
ORIGO
ASSET		Kewajiban
Kas	Rp64,823,245.72	Hutang
Piutang	Rp10,635,600.00	Hutang Dagang	Rp19,438,000.00
Persediaan	Rp7,848,589.39	Jangka Panjang	Rp159,375,000.00
Asset		Total Kewajiban
Total Aset Lancar	Rp83,307,435.11
Non CA		EKUITAS
Akumulasi Depresiasi	Rp3,000,000.00
Motor	Rp15,000,000.00	Shareholders Equity	Rp50,000,000.00
Mobil	Rp250,000,000.00	Laba ditahan	Rp141,932,435.11
Total Aset tidak Lancar	Rp268,000,000.00	Total Ekuitas	Rp191,932,435.11
Total	Rp351,307,435.11	Total	Rp351,307,435.11

LAMPIRAN KEUANGAN

Laporan Laba Rugi
2009
Penjualan	Rp   150,987,500.00
HPP	Rp   103,622,950.25
Keuntungan Kotor	Rp     47,364,549.75
Pengeluaran operasional
Gaji	Rp     21,000,000.00
Pengeluaran administrasi dan penjualan	Rp     12,498,000.00
Transportasi	Rp       8,600,000.00
Operasional kantor	Rp       3,000,000.00
Total	Rp     45,098,000.00
EBITDA	Rp       2,266,549.75
Depresiasi dan amortisasi	Rp       3,000,000.00
Keuntungan Sebelum Pajak	(Rp       733,450.25)
Pajak
Keuntungan bersih	(Rp       733,450.25)
Dividen
Laba ditahan

Laporan Laba Rugi
2010
Penjualan	Rp   377,475,000.00
HPP	Rp   226,013,316.41
Keuntungan Kotor	Rp   151,461,683.59
Pengeluaran operasional
Gaji	Rp     74,700,000.00
Pengeluaran administrasi dan penjualan	Rp     10,564,000.00
Transportasi	Rp     22,750,000.00
Operasional kantor	Rp       7,200,000.00
Total	Rp   115,214,000.00
EBITDA	Rp     36,247,683.59
Depresiasi dan amortisasi	Rp       3,000,000.00
Keuntungan Sebelum Pajak	Rp     33,247,683.59
Pajak	Rp       9,771,518.75
Keuntungan bersih	Rp     23,476,164.83
Dividen
Laba ditahan	Rp     23,476,164.83

Laporan Laba Rugi
2011
Penjualan	Rp   639,910,000.00
HPP	Rp   407,570,129.65
Keuntungan Kotor	Rp   232,339,870.35
Pengeluaran operasional
Gaji	Rp   113,400,000.00
Pengeluaran administrasi dan penjualan	Rp     15,804,000.00
Transportasi	Rp     63,000,000.00
Operasional kantor	Rp       9,000,000.00
Total	Rp   201,204,000.00
EBITDA	Rp     31,135,870.35
Depresiasi dan amortisasi	Rp       3,000,000.00
Keuntungan Sebelum Pajak	Rp     28,135,870.35
Pajak	Rp       8,479,200.73
Keuntungan bersih	Rp     19,656,669.62
Dividen	Rp       5,897,000.89
Laba ditahan	Rp     13,759,668.73

Laporan Laba Rugi
2012
Penjualan	Rp   1,101,484,500.00
HPP	Rp      740,683,383.35
Keuntungan Kotor	Rp      360,801,116.65
Pengeluaran operasional
Gaji	Rp      150,000,000.00
Pengeluaran administrasi dan penjualan	Rp        24,511,500.00
Transportasi	Rp      114,750,000.00
Operasional kantor	Rp        16,200,000.00
Total	Rp      305,461,500.00
EBITDA	Rp        55,339,616.65
Depresiasi dan amortisasi	Rp          3,000,000.00
Keuntungan Sebelum Pajak	Rp        52,339,616.65
Pajak	Rp        17,056,311.45
Keuntungan bersih	Rp        35,283,305.20
Dividen	Rp        14,113,322.08
Laba ditahan	Rp        21,169,983.12

Laporan Laba Rugi
2013
Penjualan	Rp   1,618,096,500.00
HPP	Rp   1,079,141,508.83
Keuntungan Kotor	Rp      538,954,991.17
Pengeluaran operasional
Gaji	Rp      225,000,000.00
Pengeluaran administrasi dan penjualan	Rp        34,199,000.00
Transportasi	Rp      138,000,000.00
Operasional kantor	Rp        18,000,000.00
Total	Rp      415,199,000.00
EBITDA	Rp      123,755,991.17
Depresiasi dan amortisasi	Rp          3,000,000.00
Keuntungan Sebelum Pajak	Rp      120,755,991.17
Pajak	Rp        34,434,044.22
Keuntungan bersih	Rp        86,321,946.95
Dividen	Rp        34,528,778.78
Laba ditahan	Rp        51,793,168.17

DAFTAR PUSTAKA

Atmaja LS, Teori dan Praktik Manajemen Keuangan, ANDI, Yogyakarta, 2007

Besanko D (et al).,  Economics Of Strategic, Willey, New Jersey, 2007

Dessler G and Huat TC, Human Resource Management, Prentice Hall, New Jersey, 2005

Gabbot M, Introduction to Marketing, Prentice Hall, New South Wales, 2004

Heizer J and Render B, Operations Management,Prentice Hall, New Jersey, 2006

Jones GR, Organizational Theory, Design and Change, Prentice Hall, New Jersey, 2007

Keller KL, Strategic Brand Management, Pearson, New Jersey, 2008

Murphy, John and Rowe, How to Design Trademarks and Logos, North Light Book, Ohio, 1998

Ross (et al), Corporate Finance Management, Mcgraw Hill, New York, 2008

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